{"id":28821,"date":"2024-07-26T11:50:25","date_gmt":"2024-07-26T14:50:25","guid":{"rendered":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/?p=28821"},"modified":"2024-07-26T11:50:49","modified_gmt":"2024-07-26T14:50:49","slug":"acordao-no-2320-2019","status":"publish","type":"post","link":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/acordao-no-2320-2019\/","title":{"rendered":"Ac\u00f3rd\u00e3o n\u00ba 2320\/2019"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>1098\u00aa Sess\u00e3o Ordin\u00e1ria, de 31\/01\/2019<\/li>\n\n\n\n<li>Processo: 030\/021767\/2017<\/li>\n\n\n\n<li>Recorrente: EPASA SERVI\u00c7OS T\u00c9CNICOS LTDA<\/li>\n\n\n\n<li><strong>\u201cEmenta: Tribut\u00e1rio \u2013 Auto de Infra\u00e7\u00e3o \u2013 ISS \u2013 Servi\u00e7os de manuten\u00e7\u00e3o e reparos navais tipificados no art. 65 do anexo III, item 14.01 da Lista de Servi\u00e7os \u2013 Em sede preliminar \u2013 V\u00edcio formal \u2013 Nulidade do lan\u00e7amento \u2013 Autoriza\u00e7\u00e3o de prorroga\u00e7\u00e3o da a\u00e7\u00e3o fiscal extempor\u00e2nea \u2013 Procedimento fiscal irregular \u2013 Contamina\u00e7\u00e3o do lan\u00e7amento \u2013 Incompet\u00eancia do autuante para execu\u00e7\u00e3o do ato \u2013 Provimento total ao Recurso volunt\u00e1rio \u2013 Cancelamento do Auto de Infra\u00e7\u00e3o.\u201d<\/strong><\/li>\n\n\n\n<li>Inteiro teor: <a href=\"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-content\/uploads\/2024\/07\/PA-21767.17.pdf\">Ac\u00f3rd\u00e3o 2320\/2019<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p> Tribut\u00e1rio \u2013 Auto de Infra\u00e7\u00e3o \u2013 ISS \u2013 Servi\u00e7os de manuten\u00e7\u00e3o e reparos navais tipificados no art. 65 do anexo III, item 14.01 da Lista de Servi\u00e7os \u2013 Em sede preliminar \u2013 V\u00edcio formal \u2013 Nulidade do lan\u00e7amento \u2013 Autoriza\u00e7\u00e3o de prorroga\u00e7\u00e3o da a\u00e7\u00e3o fiscal extempor\u00e2nea \u2013 Procedimento fiscal irregular \u2013 Contamina\u00e7\u00e3o do lan\u00e7amento \u2013 Incompet\u00eancia do autuante para execu\u00e7\u00e3o do ato \u2013 Provimento total ao Recurso volunt\u00e1rio \u2013 Cancelamento do Auto de Infra\u00e7\u00e3o.\u201d<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_usar_header_alternativo":false,"footnotes":""},"categories":[131,126],"tags":[],"class_list":["post-28821","post","type-post","status-publish","format-standard","hentry","category-acordaos","category-ccn","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"_links":{"self":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/28821","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/comments?post=28821"}],"version-history":[{"count":1,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/28821\/revisions"}],"predecessor-version":[{"id":28823,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/posts\/28821\/revisions\/28823"}],"wp:attachment":[{"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/media?parent=28821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/categories?post=28821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fazenda.niteroi.rj.gov.br\/site\/wp-json\/wp\/v2\/tags?post=28821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}